FISHERIES COOPERATIVE FINANCIAL REPORT BINA USAHA MAJU GAMPUNG BLANG NALEUNG MAMEH KECAMATAN MUARA SATU KOTA LHOKSEUMAWE

Cooperatives as an economic system play a very important role in increasing the income and income distribution of its members. Cooperatives are companies that must be able to provide economic services to their members and the surrounding community. Cooperative performance can be seen from the financial reports. This study aims to determine the finance of Fishery Cooperatives for advanced business development. This can be obtained by analyzing the financial statements of cooperatives. This study used several techniques, namely interviews, questionnaires and observation. The location is in the village of Blang Naleung Mameh, Muara sub-district, North Aceh district. The results of this study show that the results of the 2018 financial statements have decreased.


INTRODUCTION
Cooperatives are one of the three elements of the business world in Indonesia, namely State-Owned Enterprises, Private Companies and Cooperatives. According to Law Number 25 of 1992, "cooperatives are business entities consisting of people or cooperative legal entities with the basis of their activities based on cooperative principles, as well as a people's economic movement based on the principle of kinship". Compared to other elements of the business world, cooperatives are economic institutions that are compatible with the spirit of Indonesian society, namely the principle of kinship. Kinship is a principle that is in accordance with the spirit and personality of the nation and has been rooted in the human soul.
Fishermen's poverty alleviation can be done by developing fisheries and fishermen cooperatives. Fisheries service fishery cooperatives whose members consist of fishing communities in each location have an important place and position in the management of fishery resources. The fishing community and its fishery cooperatives still hold solidarity as well as customs and culture regarding the utilization of fishery resources. This type of cooperative operates in the primary cooperative type. Primary cooperatives are cooperatives that are established and consist of individuals where the members are people who want to join voluntarily.
Fishery cooperatives are an alternative that fishermen can choose to join in. In addition, fishermen will also receive services from cooperatives, can improve welfare, make fisheries cooperatives a forum for organization, broaden horizons and information for the benefit of fishermen themselves. Gampong Blang Naleung Mameh, Muara Satu, Lhokseumawe City. This cooperative whose members work as fishermen for the coastal community around the location. The cooperative's activities include providing the daily needs of fishermen/boat owners, fish auctions, and savings and loan facilities.
It turns out that people who work as fishermen are not only elderly people, but many young people aged 17-25 years are also working as fishermen. Generally, they are children of fishing families who work as fishermen who sometimes still sit on the bench. school. Coastal village communities, especially small fishermen are basically a group of people whose lives are very dependent on marine products. As also in farming communities whose lives depend on the rhythm of the seasons, the ups and downs of the survival of small fishing families are greatly influenced by the harvest season and fish famine. When the sea conditions are unfriendly and the fish tend to hide on the seabed, at that time rizki feels tight and small fishermen's families then have to live very economically, even lacking.

THEORETICAL REVIEW Cooperative
Cooperatives literally come from English, namely Cooperation which consists of two syllables, namely "co" which means together and "operation" which can be interpreted as work. So overall cooperatives can be interpreted as working together. In general, a cooperative is a group of people who work together to improve common welfare. The definition of cooperatives according to Law No. 17 of 2012 article 1 concerning cooperatives, cooperatives are legal entities established by individuals or cooperative legal entities, with the separation of the wealth of its members as capital to run a business, which fulfills shared aspirations and needs in the economic, social and culture in accordance with the values and principles of cooperatives. According to Lintang Gigih (2017: 15), cooperatives are associations of people who recognize the existence of certain needs that are the same among them. The needs in individual groups are sought to fulfill all through joint efforts in cooperatives, so that person forms a group voluntarily with awareness of shared needs, so that in carrying out cooperative activities there is no coercion, threats or interference from other parties.

Financial statements
According to Valeria (2016), financial statements are a tool for presenting finances sequentially or in stages from the financial position and financial performance of a cooperative. Financial statements are information that describes the financial condition of a company, and is used on an ongoing basis regarding this information which is used as a description or condition of the company's financial performance (Fahmi, 2011: According to Sutrisno (2009, financial statements are the final process of the accounting cycle which consists of two reports, namely the balance sheet and income statement. Financial statements are basically the end result of the accounting process which is used as a medium of communication between financial data or activities of a company with interested parties (Munawir 2012: 2). From this opinion, it can be concluded that financial statements are information relating to financial circumstances or conditions in a certain period, the final results of which are used in terms of making a decision. Basically, financial reports are a result according to Fahmi (2011: 5), the purpose of financial reports is to show a picture of information to those who need it about the situation in a company that can be assessed by numbers.

financial performance
According to Rudianto (2013: 189) financial performance is the result or achievement that has been achieved by company management in carrying out its function of managing company assets effectively for a certain period. According to Fahmi (2018: 142) financial performance is an analysis carried out to see how far a company has carried out using the rules of financial implementation properly.
According to Mulyadi (2007: 2) financial performance is the periodic determination of the operational effectiveness of an organization and its employees based on predetermined targets, standards and criteria. according to Wiratna (2017: 71) financial performance is the result of an evaluation of the work that has been completed, the results of the work are compared with the criteria that have been set together.
finance According to (Ridwan and Inge, 2003) Finance is the science and art of managing money which affects the life of every organization. Finance deals with the processes, institutions, markets and instruments involved in the transfer of money between individuals as well as between business and government. According to Harapan (2015: 105) financial statements describe the financial condition and results of operations of a company at a certain time or a certain period of time, while the types of financial reports that are commonly known are balance sheets or profit or loss reports or business results. According to Barlian (2012: 34) the notion of finance is the science and art of managing money that affects the lives of everyone and every organization. Finance deals with the processes, institutions, markets and instruments involved in the transfer of money between individuals as well as between businesses and governments. In the opinion of Riyanto (2009: 57) finance is spending which includes the whole effort to prepare and manage the withdrawal and use of funds which here also includes planning and its implementation. Sundjaja (2002: 34) states that finance is a science and art Sundjaja (2002:34) states that finance is the science and art of managing money, which affects the lives of everyone and every organization. According to Ibnu (2003:37) finance is something related to money. Finance also means payment and financing issues for both personal and organizational needs.

IMPLEMENTATION METHOD Method of collecting data
Data collection techniques can be carried out using several techniques, namely interviews, questionnaires, observation and a combination of the three. The technique used by researchers in collecting data using a questionnaire. The questionnaire (questionnaire) is a data collection technique that is carried out by giving a set of questions or written statements to the respondent to be responsible. (sugiono 2017:142)

Data Types and Sources
This type of research is field research, which is to obtain data from direct field research on cooperative finance for advanced business development. This research uses a descriptive approach, namely, to seek answers fundamentally about cooperative finance. This field research approach aims to obtain answers to the problems contained in the problem formulation to be presented and analyzed in depth later.

Population
The population is the area of generalization that occurs from objects or subjects that become a certain quantity and nature set by the researcher to be studied and then conclusions are drawn, the population is very happy with the data and is the totality of all possible values. both the results of calculations and quantitative and qualitative measurements of characteristics related to a complete set of objects (Rumengan, 2013: 51). Population is defined as a general area that is the focus of a study, which contains elements of the object or subject, as well as certain characteristics that have been determined by the researcher (Sugiyono, 2010: 78). In this study, the population is the chairman cooperatives and the secretary of cooperatives for advanced business development, totaling 2 people.

Sample
The case study for the population in this study was taken from the fisheries co-op for the development of advanced business in the village of Blang Naleung Mameh, the two agencies were considered appropriate because they had the same goal. Where the tendency of this sample is based on the calculation of the saturated sampling formula, namely the sampling technique when all members of the population are sampled, this is done if the population is relatively small, less than 30, or the research wants to make generalizations with very small errors. The number of samples in this study were 2 people which constituted the entire population. The sampling technique in this study used a saturated sampling technique. Saturated sampling technique is a sampling technique when all members of the population are sampled (Sugiyono, 2022: 85).

Data collection technique
Data collection techniques are the most strategic steps in research, because the main purpose of research is to obtain data. Data collection techniques can be carried out using several techniques, namely observation, interviews, questionnaires, documentation and a combination of the four. Techniques used by researchers in collecting data using questionnaires and documentation.

RESULTS AND DISCUSSION Respondent Data
Cooperative financial reporting standards refer to the general guideline for real sector cooperative accounting NUMBER 12/Per/M.KUKM/IX/2015, stating that real sector cooperatives that do not have public accountability, are required to have their financial reports refer to the Financial Accounting Standards for Entities Without Public Accountability (SAK -ETAP). Cooperative financial reports presented in the Gplus Cooperative Accounting Software have adjusted the cooperative financial report format to the SAK-ETAP financial reporting standards. Cooperative financial reports consist of: